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A query was raised regarding the taxation of services provided by a partner who acts as both a director and a restaurant manager. The DGT has determined that both the director's duties and the other business activities are to be treated as employment income.
Cuestión planteada Se consulta la tributación que corresponde a dicho socio por los servicios prestados a la sociedad y el tipo de retención aplicable.
Las retribuciones por el cargo de administrador son rendimientos del trabajo según el artículo 17.2.e de la LIRPF. Los servicios distintos al cargo de administrador, al no cumplir los requisitos de actividades económicas del artículo 27.1, también se consideran rendimientos del trabajo. Las retenciones para el cargo de administrador serán del 35% o 19%, mientras que para el resto de servicios se aplicarán las reglas del artículo 86 del Reglamento del IRPF.
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